It looks like something from NTC, but the Veluzat brothers who build all the film's VISMODs used a number of surplus U.S. Army M8A1 Cargo Tractors as the surrogates for their T-72s, ZSU-23-4 and an American M1 Abrams tank in "Red Dawn."

A Fake Soviet ZSU-23 Self Propelled Anti Aircraft Gun was built on an American M48 Tank Chassis by Veluzet Armored Vehicles, out of Newhall, California. This ZSU-23 replica was also used in 1988's Rambo III as well as the 1991 John Milius directed film Flight of the Intruder.This ZSU-23 only has fake mockup AA guns, so it is never seen firing in the movie. (via imfdb.org)